When you use the System applet in Control Panel on Windows Server 2003, the user profile size is not correct.
The behavior will occur if the profile size exceeds the maximum that the System tool can display, 4 gigabytes (GB).
To workaround this behavior, use Windows Explorer to right-click the "%UserProfile%" folder, generally "<Drive:>:\Documents and Settings\<UserName>", and press Properties.
When you view the size on the <UserName> Properties dialog, it is larger than the value that the System tool would display, because the sizes of the folders specified in ExcludeProfileDirs have not been subtracted.
NOTE: You can also view the excluded folders in "<Drive:>\Documents and Settings\<UserName>\Ntuser.ini".